Türkiye Adalet Akademisi Dergisi

Yazarlar: Zübeyir BAKMAZ

Konular:Hukuk

Anahtar Kelimeler:Tax Review,Tax Technique Report,Tax Review Report,Notification,Notice,Tax Dispute,Right of Defence,Right to Fair Trial.

Özet: The tax administration intervenes in the fundamental rights and freedoms of individuals, especially the right to property, through unilateral and executive acts. The effects of the intervention in question are felt more intensely, especially in cases where an assessment is made through notice. Because the notice is an official document in which non-declaration based assessments are announced. Therefore, the issuance of a notice by the tax office shows that a assessment has been made, except for the declaration and volition of the taxpayers. Tax review is one of the primary reasons that causes an assessment with a notice. The results of the tax review, which is one of the basis of the assessment made with the notice, are included in the review reports. In other words, in tax review-based assessments, material events and determinations related to the grounds for the establishment of the tax imposition act and legal reasons can only be seen in a review reports. For this reason, it is specially stipulated in the law that the said reports are notified to the relevant person in the annex of the notice. However, in practice, from time to time, it is observed that the review reports are not notified to the relevant person by the tax office. This situation prevents individuals from defending themselves in full manner and causes tax dispute in terms of subject.

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